Poland: permanent place of business on the example of toll manufacturing arrangement


In brief

According to a recent judgement from Polish Supreme Administrative Court (NSA) dated 15 February 2017, the term “permanent place of business” has been defined, on the example of toll manufacturing arrangement between Polish and Swiss companies, together with the VAT taxation obligations.

The Swiss company requested interpretation, regarding the transactions` treatment of tax on goods and services. Read More »

Die glückliche Kindheit


Eugen wird 80 Jahre alt. Etwa einmal pro Jahr gehen wir zusammen Bier trinken. Respektive Eugen trinkt Bier und ich etwas Komisches wie Eugen meine nicht-alkoholischen Getränke nennt.

Eugen kennt mich seit meiner Kindheit und ich fand es mit ihm immer lustig. Auf die Abende mit ihm freue ich mich. Gestern sprachen wir über das Leben und plötzlich begann Eugen über seine Kindheit zu reden. Er hat mir schon ab und zu von seinem Vater erzählt, der kurz nach zweitem Weltkrieg an Tuberkulose starb. Ich kannte seinen Stiefvater, der ihn grossgezogen hatte und auch seine Mutter. Diese sind jedoch alle längst tot und nur paar schwarz-weiss Fotos können sie denen in Erinnerung rufen, die sie nie trafen.Read More »

The happy childhood


Eugen will be 80 years old. About once a year we drink a beer together. Or rather Eugen drinks beer and I something strange, as Eugen calls my non-alcoholic drinks.

Eugen has known me since I was a child and I have always found it amusing with him. I looked forward to the evenings with him. Yesterday we talked about life and suddenly Eugen began to talk about his childhood. Now and again he had told me about his father, who died shortly after the second world war of tuberculosis. I knew his step-father, who had brought him up, and also his mother. But they have long since died and only a few black and white photos can recall them to those who never met them.Read More »

President Trump calls for action on tax reform and other priorities


In brief

In his first address to a joint session of Congress, President Donald Trump called for action on tax reform to “restart the engine of the American economy – making it easier for companies to do business in the United States and much harder for companies to leave.” While offering few details, President Trump said that his economic team is “developing historic tax reform that will reduce the tax rate on our companies so that they can compete and thrive anywhere and with anyone.” Read More »

India – 1 July 2017 seems the possible date for GST implementation


Eleventh meeting of GST Council – GST Council clears CGST and IGST law

In a constructive meeting of the GST Council, various important aspects have been finalised. The CGST and IGST laws have been formally approved by the GST Council.Read More »

Serbia – Changes in the place of supply of services rules as from 1 of April 2017


735327_web_r_b_by_erich-westendarp_pixelio-deAt the end of 2016 the Serbian Parliament adopted important changes to the VAT law. As of 1 January 2017 foreign e-service suppliers are obliged to register for VAT in Serbia if they provide services for non-taxpayers.
Additionally, as of 1 April 2017 the general place of supply rules for services will be changed. Read More »

Machine Learning – Childish Game or The Future is Here?


When I was a young child, I was fascinated by a Bagatelle board. Firing small metal balls to the top of a ramp, I could watch them fall, bouncing of metal pins, to ultimately end up in a number of different scoring zones. Now, many years on, I like to think about Machine Learning in a similar way. The scoring zones are the outputs of the Machine, the place you drop the ball, and the nature of the ball, represent the different inputs, and the ‘randomly arranged’ pins which deflect the balls on their journey to the scoring zone are the inner workings of Machine Learning. Read More »

Nizza, ein Jahr danach


728973_web_r_by_florentine_pixelio-deIch war seit meiner Kindheit von der Geschichte Ägyptens fasziniert. Ich habe vor Jahren mit meinen beiden damals kleinen Töchtern eine Reise nach Luxor und zum Tal der Könige gebucht. Einen Monat vor unserer Abreise wurden viele Touristen einer Reisegruppe aus der Schweiz bei dem Hatschepsut Tempel in einer gezielten terroristischen Attacke erschossen.

Read More »

Nice one year on


728973_web_r_by_florentine_pixelio-deI have been fascinated by the history of Egypt since I was a child. Years ago I had booked a trip to Luxor and the Valley of the Kings with my then two young daughters. A month before we were due to leave many tourists in a travel group from Switzerland were shot in a targeted terrorist attack near the Hatschepsut Temple.Read More »

Syngenta Agro Basel: Global Head Indirect Tax (100%)


Young woman dressed casual and has red hairLaura Hamill_IRE_2016_MB_06.jpgKarrierestufe:                         Geschäftsführer
Branche:                                 Forschung, Management-Beratung, Finanzdienstleistungen
Beschäftigungsverhältnis:    Vollzeit
Tätigkeitsbereich:                  Geschäftsentwicklung, Vertrieb

About Syngenta:

Syngenta is a leading agriculture company helping to improve global food security by enabling millions of farmers to make better use of available resources. Through world class science and innovative crop solutions, our 28,000 people in over 90 countries are working to transform how crops are grown. We are committed to rescuing land from degradation, enhancing biodiversity and revitalizing rural communities.Read More »